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Showing 391–400 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…hat is identical for all policyholders. II. - The annual allocation to the provision is limited to 75% of the technical profit of the contract or group of contracts concerned, net of reinsurance cessi…
…ry in which they hold at least a quarter of the capital may, where the investment made is less than 5 million francs, set up a tax-free provision in an amount equal to the losses incurred during the f…
I.-Capital gains realised on exchanges of agricultural land, carried out as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by…
…s that are pornographic, perverse or incite violence are excluded from the benefits of this article.5. Fixed assets acquired using the profits or provisions mentioned in this article are deemed to be…
…mercial use for the needs of their business in the rural regeneration zones mentioned in Article 1465 A may, upon completion of the buildings, take exceptional depreciation equal to 25% of their cost…
…sions are set by decree (2).II. - Captive reinsurance undertakings referred to in 3° of Article L. 350-2 of the Insurance Code owned by an undertaking other than a financial undertaking within the mea…
…for design, manufacturing or processing operations; 4° Integrated machines for intensive computing; 5° Physical sensors collecting data on the company's production site, its production line or its tra…
…uipment using refrigerants other than those mentioned in section 1 of Annex I to Regulation (EU) No 517/2014 of the European Parliament and of the Council of 16 April 2014 on fluorinated greenhouse ga…
…erator are automatically subject to the long-term capital gains tax regime.3. (Repealed)4. (Expired)5. Distributions by venture capital companies operating under the conditions of article 1-1 of law n…
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
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